{"id":"F2008L00053","name":"Tariff Concession Order 0708940","slug":"tariff-concession-order-0708940","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":72141,"registerId":"commonwealth-F2008L00053-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0708940","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, a delegate of the Chief Executive Officerdeclare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 13.06.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n```html\n

7323.94.00

KITCHENWARE, enamelled iron or steel, being ANY of the
following:
(a) bag dispensers;
(b) baking tins;
(c) bottles;
(d) bowls;
(e) bread bins;
(f) canisters;
(g) capacity measurers;
(h) colanders;
(i) cutlery or kitchen utensils stands and/or racks and/or
trays;
(j) dish drainers and/or dish drying racks;
(k) milk cans;
(l) double boilers and/or inserts;
(m) fish kettles;
(n) food or cake domes;
(o) frying baskets;
(p) funnels;
(q) glass racks;
(r) gridirons;
(s) grilling racks;
(t) hob guards;
(u) wrapping holders and/or foil holders;
(v) jelly or pastry moulds;
(w) jugs;
(x) kettles;
(y) knife boxes or knife racks;
(z) non electric coffee pots and/or percolators;
(aa) paper towel holders;
(ab) pasta inserts;
(ac) plate racks or holders;
(ad) preserving pans or jars;
(ae) pressure cookers;
(af) rinsing baskets or strainers;
(ag) salad washers;
(ah) pressure cooker separating compartments;
(ai) shakers;
(aj) sink cover plates;
(ak) spice or condiments racks and/or stands;
(al) splatter screens or guards;
(am) food bowl stands;
(an) steamers and inserts;
(ao) stew pans;
(ap) storage tins and/or storage jars and/or storage caddies;
(aq) sugar tins;
(ar) suspension rails;
(as) tea infusers;

(Continued on next page)

50

This is page 1 of 2 Pages of the above Table.

..Wendy Knowles ......................

Dated 09 November 2007 Delegate of the Chief Executive Officer

\n```\n\nTHE TABLE\n\n| Description of Goods including theCustoms Tariff Classification | Schedule 4 Item Number. Last date of effect |\n| --------------------------------------------------------------- | ------------------------------------------- |\n\n| | (Continued from previous page)(at) trivets;(au) wine racks;(av) woksOp. 13.06.07 - TC 0708940 | |\n| --- | --------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the above Table...Wendy Knowles ......................Dated 09 November 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for a specific category of goods. It operates exactly as intended under the Customs Act 1901 framework — granting concessional treatment to specified imports. There is no evidence of scope creep; the instrument precisely targets enamelled kitchenware as described."},"complexity_factors":["Single, clearly defined product category (enamelled iron/steel kitchenware)","Straightforward two-column table format with no nested conditions","No cross-references to other legislation beyond basic citation of empowering Act","Simple list structure (alphabetical items a-av) with no conditional logic or exceptions","Only one defined term requiring interpretation: 'enamelled iron or steel'","No temporal limitations or sunset clauses beyond standard revocation provisions"],"plain_english_summary":"This Tariff Concession Order lets specified enamelled iron and steel kitchenware (Customs code 7323.94.00; Schedule 4, Item 50) enter Australia at a reduced or zero customs duty. It affects importers of those items and Australian manufacturers who compete with them. \n\nBy lowering import costs (effective 13 June 2007, ongoing until revoked) the concession typically reduces retail prices but increases competitive pressure on local producers."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument is a routine tariff concession order that confines itself to applying an existing Schedule 4 concession item to a specifically listed set of enamelled iron or steel kitchenware. It does not add regulatory functions, extend beyond the import/tariff treatment purpose, or broaden scope beyond its original, single-purpose objective."},"complexity_factors":["Short, single-purpose instrument: one Tariff Concession Order","Clear legal hook: made under section 269P of the Customs Act 1901 with revocation under ss.269SC/269SD","One cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (applies an existing concession item)","Long enumerated list of covered goods (many itemised kitchenware types) creating potential classification detail to check","Single tariff classification number shown (7323.94.00) and a single Schedule 4 item number (50)","No complex conditional logic, exemptions or nested exceptions within the Order itself"],"plain_english_summary":"**What this instrument does (mechanically)\n\n- This Tariff Concession Order (TCO 0708940) says that certain kitchenware items made of enamelled iron or steel are to be treated as goods covered by an item in Part III of Schedule 4 to the Customs Tariff Act 1995. In practical terms that means, from 13 June 2007, customs officers may apply the Schedule 4 concession (the tariff concession item shown in Column 2) to those imported goods when processing import entries. The order was made under section 269P of the Customs Act 1901 and remains in force until revoked under sections 269SC or 269SD of that Act (or until any date shown in the table).\n\n**Which goods are covered\n\n- The Order lists a long set of kitchenware items (all enamelled iron or steel) by type: e.g. baking tins, bowls, colanders, kettles, frying baskets, pressure cookers, woks, trivets, wine racks, and many other named items. The goods are also identified by a Customs Tariff classification number shown in the Table (7323.94.00 as set out in the Table).\n\n**Who this affects\n\n- Importers and customs brokers who bring these listed goods into Australia (they can claim the Schedule 4 concession when lodging import declarations).\n- Australian customs administration, which must apply the concession and monitor compliance with the description.\n- Domestic producers and retailers of equivalent kitchenware (they face competition from any reduction in duty on imports).\n- Government revenue (customs duty receipts) to the extent the concession reduces or removes tariff collected on these goods.\n\n**Why it matters (policy mechanics, not motive)\n\n- The immediate effect is a change in the tariff treatment at the point of import: eligible imports may pay a lower customs duty (or no duty) if the Schedule 4 item being applied reduces duty. That changes the landed cost of the specified imported kitchenware and can alter sourcing, pricing, and stocking decisions by importers and retailers.\n\n**Purpose claim and testing it against costs, incentives and implementation issues\n\n- The document itself implements a tariff concession for a defined set of imports. If the purpose is to make these imported goods cheaper or more available, the concrete mechanism is lower customs duty at entry (Section cited: TCO issued under s.269P; applies item in Part III of Schedule 4, Column 2).\n\n- Costs: reduced customs duty lowers revenue to the Commonwealth compared with charging full tariff rates. The order does not itself state revenue estimates.\n\n- Concentrated benefits vs diffuse costs: benefits are concentrated on importers of the named goods (and potentially their downstream retailers and consumers who may see lower prices). Costs (lost tariff receipts) are borne by the public purse and are diffuse.\n\n- Incentives and substitution effects: lowering import duties incentivises increased imports of the listed enamelled iron/steel kitchenware and may substitute for locally made equivalents, depending on price and non‑price factors.\n\n- Compliance and administrative burden: importers must correctly classify goods and ensure they fit the detailed description in the Table; customs must check eligibility. There is routine administrative discretion for customs in applying the concession and for the delegate to revoke it under ss.269SC/269SD.\n\n- Implementation risk and discretion: the instrument is narrow (lists many specific items), so disputes may arise about whether particular models or variants are “the same” as a listed item. That creates a risk of classification disputes and administrative review.\n\n**Who pays, who decides, and what behaviour changes\n\n- Who pays: if the concession reduces duty, importers (and indirectly consumers) pay less duty; the Commonwealth receives less revenue compared with an uncompensated tariff. Any compliance or administrative cost is borne by importers and customs administration.\n- Who decides: the TCO was made by a delegate of the Chief Executive Officer under s.269P; revocation is governed by ss.269SC/269SD of the Customs Act 1901.\n- Behaviour changes: importers may increase imports of the listed items or change supply chains; domestic manufacturers may face increased competition; customs may see increased classification enquiries.\n\n**Key textual pointers (where to look in the instrument)\n\n- Legal head: made under s.269P of the Customs Act 1901 (instrument header).\n- Goods description and tariff classification: Table (Column 1) listing enamelled iron/steel kitchenware and the tariff classification number (7323.94.00 as printed).\n- Concession applied: Column 2 shows the Schedule 4 Item Number (50) to be applied to those goods; effect from 13.06.07 until revoked under ss.269SC/269SD.\n\n(End of summary.)"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0708940","history":"/api/acts/tariff-concession-order-0708940/history","analysis":"/api/acts/tariff-concession-order-0708940/analysis","conflicts":"/api/acts/tariff-concession-order-0708940/conflicts","importantCases":"/api/acts/tariff-concession-order-0708940/important-cases","documents":"/api/acts/tariff-concession-order-0708940/documents"}}